GST and Allied Laws

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Description
Words are the skin of a living thought, and when Legislature clothes policy thinking in words, they must be credited to have deep understanding of their meaning in laws that exist on that date. When there was an imminent leakage of revenue, Apex Court simply pointed litigants, in the first Ganon Dunkerley case, to first principles in Sale of Goods Act when the pith of the conflict then was revolving around 'sale'. When pithy deliberations in GST are about 'forms' of supply, recourse to first principles on formation of the arrangement and locate tests that establish their enforceability must be had without another rap-on-the-knuckles moment before Apex Court.
With the right to recover GST from Customers established in the previous publication not to be a statutory right but a contractual remedy, all popular understanding has been exposed as unreliable and perilous to permit to pollinate any deliberation in GST. This demands unequivocal determination of facts. Facts being distillate from information of a business. Assertions on facts before one regulator are rendered undeniable before another, unless these legislations selected for comparison are not 'allies'.
Allied laws are exactly that – allies – to GST. And contradiction in assertions become the evidence that Revenue needs to impeach self-assessment carried out, especially, when assertions under allied laws have been made without the motivations that ever present in carrying out self-assessment. Apart from assertions, position of law needed in determining the self-assessment to be carried out, very often, emanate from allied laws. Unregistered docu- ment destroys any assertion of 'interest' in immovable property. And agree- ment-holders have no ‘interest' in property that is yet to come into existence, to the disbelief of the Offeror. Equally unbelievable is that a contract for sale of future goods is not a contract but only a promise. Expired medicines are not goods and hence, services in GST. And income attributable to overseas PE attracts GST on reverse charge basis.
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Contents
Chapter 1. Background
Chapter 2. Contract act
Chapter 3. Sale of Goods Act
Chapter 4. Partnership Act
Chapter 5. Transfer of Property Act
Chapter 6. Registration Act
Chapter 7. Easements Act
Chapter 8. Limitation Act
Chapter 9. Income - Tax Act
Chapter 10. Customs Act
Chapter 11. Special Economic Zones Act
Chapter 12. Companies Act
Chapter 13. Securities Contracts Act
Chapter 14. Sovereign Commerce
Chapter 15. Minerals Laws
Chapter 16. Legal Metrology Act
Chapter 17. Real Estate (Regulation and Development) Act
Chapter 18. Carrier Laws
Chapter 19. Motor Vehicles Act
Chapter 20. Competition Act
Chapter 21. Intellectual Property Laws
Chapter 22. Medical Law
Chapter 23. Education Laws
Chapter 24. Internet Intermediaries
Chapter 25. Insurance Laws
Chapter 26. Banking Laws
Chapter 27. Gaming
Chapter 28. Criminal Laws
Chapter 29. General Clauses Act
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Author Details
A Jatin Christopher, is a Chartered Accountant, Cost Accountant and Law graduate. He qualified as a Chartered Accountant in 1996 and has been in practice since 2000 specializing in indirect tax advisory and litigation matters in, both, Central and State tax legislations. He is a resource person for ICAI and Government in the areas of Customs, Foreign Trade Policy and GST. His views and contributions are well published in several respected fora. He practices in a full-service firm based in Bangalore.